Results 131 to 140 of about 575,781 (356)

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

Economic Analysis, 2018
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious.
Ilija Gruevski, Stevan Gaber
doaj  

Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]

Front Psychol, 2023
Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc   +1 more source

Corporations, Society and the State: A Defense of the Corporate Tax

SSRN Electronic Journal, 2004
This article attempts to provide the first comprehensive rationale for defending the current corporate income tax. It argues that the usual reasons given for the tax (primarily as an indirect way of taxing shareholders, or alternatively as a form of benefit tax) are inadequate. It then explains what the original rationale to adopt this tax was in 1909,
openaire   +5 more sources

Access to Transition Planning and Support for Young People Who Self‐Place When in Out‐Of‐Home Care: The Perspectives of Young People and Practitioners

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper explores the experiences of young people in Queensland, Australia, under child protection orders who leave approved out‐of‐home care placements (e.g., foster; residential care) to stay in unapproved locations (e.g., sleeping on the streets; staying with friends, family/kin, or strangers).
Jemma Venables, Laura Simpson Reeves, Kathy Ellem, Karen Healy, Joel Cullin   +4 more
wiley   +1 more source

Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey

Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
This paper investigates the effect of regional differences in corporate income tax reduction rates on employment within the scope of the reduced corporate income tax implementation put into effect in 2009.
Elyasa Aksoy
doaj   +1 more source

Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management. [PDF]

PLoS One, 2023
Tang W, Zhao X, Zhai S, Cao L.
europepmc   +1 more source

TAX ON CORPORATE SURPLUS [PDF]

, 1922

openalex   +1 more source

Philanthropy and Indigenous Initiatives: Insights From Australian Donors

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper draws on a survey and interview data, collected from a group of 180 donors who made monetary gifts to an Australian higher education institution, to better understand what drives individuals and organisations to donate to Indigenous initiatives.
Celina McEwen, Christopher Bajada, Deborah Cotton, Kevin Wallace, David S. Waller   +4 more
wiley   +1 more source

The influence of industry affiliation on corporate tax avoidance in Malaysia

Journal of Business Management and Accounting, 2012
Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj   +1 more source

Federal Corporate Income Taxes [PDF]

, 1922
W. M. J. Williams, E. E. Rossmoore
openalex   +1 more source